Briana who is single and has no dependents, sold the following stock

Stock Date Purchased Adjusted Basis Date Sold Sales Proceeds

Alpha Corp.	12/2/20	$ 3,500	6/29/22	$1,100
Beta Corp.	7/11/20	2,000	4/15/22	100
Delta Corp.	5/27/21	3,000	5/26/22	1,500
Gamma Corp.	1/22/22	1,500	7/28/22	200

Brianna's taxable income for 2022 is $500 before the capital loss deductions. Brianna is in the 10% marginal tax bracket.

What is the amount of Brianna's allowable capital loss deduction in 2022?

A. $0

B. $500

C. $1,500

D. $3,000